{"id":7129,"date":"2004-07-30T15:16:59","date_gmt":"2004-07-30T21:16:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7129"},"modified":"2026-04-11T13:34:40","modified_gmt":"2026-04-11T19:34:40","slug":"victor-and-bertha-chacon","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/07\/30\/victor-and-bertha-chacon\/","title":{"rendered":"Victor and Bertha Chacon"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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07\/30\/2004<\/div>\n<\/div>\n
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04-08<\/a><\/p>\n

?In July 2002, the Internal Revenue Service notified the taxpayers that they had underreported the capital gain income on their 2000 return. \u00a0The taxpayers did not file an amended 2000 New Mexico personal income tax return and waited for the Department to contact them. \u00a0In April 2004, the Department assessed the taxpayers for additional income tax due as a result of the error on their 2000 federal return, plus interest of $598.93. \u00a0The taxpayers paid the assessed principal but protested the interest. \u00a0The taxpayers asked the Department to reduce the interest to $250.00, the amount of interest that had accrued as of the date the IRS notified the taxpayers of their underpayment of federal income tax. \u00a0The hearing officer denied the protest, finding that the taxpayers had a statutory obligation to amend their New Mexico return within 90 days after the adjustment to their federal return. \u00a0The taxpayers were not entitled to wait for the Department to find them before interest began to accrue on their underpayment of state tax.<\/p>\n<\/div>\n

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Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

07\/30\/2004 04-08 ?In July 2002, the Internal Revenue Service notified the taxpayers that they had underreported the capital gain income on their 2000 return. \u00a0The taxpayers did not file an amended 2000 New Mexico personal income tax return and waited for the Department to contact them. \u00a0In April 2004, the Department assessed the taxpayers for […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-7129","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nVictor and Bertha Chacon : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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